高校会计档案是学校在教学管理、科技研究、行政管理等一系列经济活动过程中所产生的历史记录,也是高校经济活动的物质载体。信息化环境下会计档案管理是相对传统会计档案管理而言的,它是把一定会计期间的计算机信息系统中的会计数据存储到磁性介质上,而形成脱机保存的会计资讯。信息化会计档案管理的主要内容包括纸质会计档案、电子会计档案和计算机系统档案。一、高校会计档案信息化管理的必要性 Accounting records in colleges and universities are the historical records of schools in the process of a series of economic activities such as teaching management, scientific research, administration and so on. They are also the material carriers of the economic activities of colleges and universities. In the information environment, accounting records management is relatively traditional accounting records management, it is accounting information stored in the computer information system of a certain accounting period on a magnetic medium, and the formation of offline accounting information. The main contents of information accounting file management include paper accounting files, electronic accounting files and computer system files. First, the need for college accounting information management